https://www.taxtmi.com/caselaws?id=306141 The Tribunal directed the Transfer Pricing Officer (TPO) to adopt the Resale Price Method (RPM) as the Most Appropriate Method (MAM) for benchmarking the international transaction of purchase of traded goods, in line with previous assessment years. The TPO was instructed to re-examine the transfer pricing analysis and compute the difference in the Arm's Length Price (ALP) accordingly. As a result, the appeal was partly allowed, with specific grounds upheld for reconsideration, leading to a favorable outcome for the appellant. en-us Tue, 23 Nov 2021 00:00:00 +0530 Thu, 12 Jan 2023 21:07:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306141 The Tribunal directed the Transfer Pricing Officer (TPO) to adopt the Resale Price Method (RPM) as the Most Appropriate Method (MAM) for benchmarking the international transaction of purchase of traded goods, in line with previous assessment years. The TPO was instructed to re-examine the transfer pricing analysis and compute the difference in the Arm's Length Price (ALP) accordingly. As a result, the appeal was partly allowed, with specific grounds upheld for reconsideration, leading to a favorable outcome for the appellant. Case-Laws Income Tax Tue, 23 Nov 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306141